本文使用主計總處公布的「家庭收支調查」以及財政部財政資料中心(Fiscal Information Agency, FIA)提供的「財稅資料」,觀察2017年到2019年台灣個人所得呈現之樣貌,探討台灣個人所得分配情況,並找出兩資料庫對個人所得統計之差異以及對特定類別所得或所得族群掌握之優缺點。 經由多方面比較,本文發現家庭收支調查對中低所得者之所得掌握較準確;財稅資料因樣本涵蓋率大,因此較可以觀察到極高所得者之所得,然而來自政府之社會移轉收入因不計入稅法十類所得,使財稅資料不易觀察到中低所得者之所得資料。接著,台灣個人所得分配情況在兩資料庫呈現之狀況為:家支前0.1%及前1%高所得者擁有約2.5%及10%的整體所得;而財資前0.1%及前1%高所得者擁有約6.6%及17%的整體所得。財資整體吉尼係數高於家支,分別為0.76及0.68,這現象代表使用財稅資料庫所衡量之個人所得不均度高於家庭收支調查。而兩資料庫皆呈現年齡愈大所得分配愈不均之狀況。最後,本文也嘗試為財稅資料庫推估社會移轉收入,以彌補中低所得者因稅法計算方式而產生之所得闕漏。
This article uses the Survey of Family Income and Expenditure and the Fiscal Administrative Data from the Financial Information Center (FIA) from 2017 to 2019 to observe the appearance of personal income in Taiwan, and explore Taiwan’s personal income distribution. We try to find out not only the differences between these two databases in the statistics of personal income but also the advantages and disadvantages in specific types of income or income groups between two databases. Through various comparisons, this article finds that the Survey of Family Income and Expenditure has a more accurate grasp of the income of the middle and low income groups, but cannot obtain the income data of the extremely high income groups due to the characteristics of the questionnaire survey. In contrast, the Fiscal Administrative Data has an excellent grasp of the income of the high-income group due to the large coverage of the sample, but cannot obtain the income data of low-income group. Next, the top 0.1% and the top1% income shares are 2.5% and 10% respectively in Taiwan when using the Survey of Family Income and Expenditure;the top 0.1% and the top1% income shares are 6.6% and 17% respectively in Taiwan when using the Fiscal Administrative Data. Besides, the Gini coefficient of Fiscal Administrative Data (0.76) is higher than the Survey of Family Income and Expenditure (0.68). Furthermore, elders’ income tends to be more polarize. At last, this article also estimates social transfer income for Fiscal Administrative Data in order to improve its shortcomings of poor grasp of low-income group.